An IS auditor assessing the controls within a newly implemented call center would FIRST:
An IS auditor assessing the controls within a newly implemented call center would FIRST:
When assessing the controls within a newly implemented call center, the first step should be to review the manual and automated controls in the call center. Understanding these controls is crucial as they are foundational to effective risk management and operational efficiency. This review helps identify potential weaknesses or areas that may need further testing and ensures the call center operates as intended before evaluating other aspects such as technical infrastructure or customer feedback.
Before gathering information from customers or conducting technical tests, it's important for the auditor to have a clear understanding of the internal controls that are in place. This includes both manual and automated controls that govern the operations of the call center. By reviewing these controls first, the auditor can identify potential weaknesses, gaps, or areas of concern that may need further investigation or testing.
Why not C?
D. evaluate the operational risk associated with the call center.
Option D, "Assess the operational risks associated with the call center," is also important, but risk assessment is usually considered a process that takes place after a control check. By checking controls first, the accuracy and effectiveness of risk assessment will be improved.